Exhibit 107
Calculation of Filing Fee Tables
Form S-8
(Form Type)
Lifetime Brands, Inc.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities
Security Type | Security Class Title | Fee Calculation Rule | Amount Registered(1) | Proposed Maximum Offering Price Per Share | Maximum Aggregate Offering Price | Fee Rate | Amount of Registration Fee | ||||||||||||||||
Equity | Common Stock, $.01 par value per share | 457(c) 457(h) | 1,500,000.00 | $8.98(2) | $13,470,000 | 0.0001476 | $1,988.17 | ||||||||||||||||
Total Offering Amounts | $13,470,000 | $1,988.17 | |||||||||||||||||||||
Total Fee Offsets | $0 | ||||||||||||||||||||||
Net Fee Due | $1,988.17 |
(1) Pursuant to Rule 416(c) of the Securities Act of 1933, as amended (the “Securities Act”), the number of shares being registered shall include an indeterminate number of additional shares of common stock, $.01 par value per share (the “Common Stock”), which may become issuable as a result of stock splits, stock dividends, or similar transactions in accordance with anti-dilution provisions of the Lifetime Brands, Inc. Amended and Restated 2000 Long-Term Incentive Plan.
(2) Calculated pursuant to paragraphs (c) and (h) of Rule 457 of the Securities Act, based upon the average of the reported high and low sales prices for the Registrant’s Common Stock as reported on the Nasdaq Global Select Market on June 21, 2024. The foregoing calculation is solely for the purpose of determining the registration fee.